An Act amending the act of October 6, 1998 (P.L.705, No.92), known as the Keystone Opportunity Zone and Keystone Opportunity Expansion Zone Act, further providing for definitions, for keystone opportunity zones and for keystone opportunity expansion zones; providing for keystone opportunity improvement zones; further providing for applications, for review, for criteria and for qualified businesses; providing for decertification; and further providing for sales and use tax, for personal income tax, for residency, for corporate net income tax, for capital stock franchise tax, for taxes on financial institutions, for job tax credits, for job creation tax credits, for real property tax, for local income and privilege tax, for mercantile licenses, for local sales and use tax, for recapture, for code compliance, for applications, for State tax credits and for expiration.